Legal Opinion

Barrion v. Comm'r

United States Tax Court

Decided August 15, 2016No. Docket No. 7245-15Unpublished

1Opinion of the Court

ALFRED B. BARRION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Barrion v. Comm'r

Docket No. 7245-15

United States Tax Court

T.C. Memo 2016-153; 2016 Tax Ct. Memo LEXIS 151; 112 T.C.M. (CCH) 225;

August 15, 2016, Filed

An appropriate order and decision will be entered.

Alfred B. Barrion, Pro se.

Steven Tillem and Gennady Zilberman, for respondent.

LAUBER, Judge.

LAUBER

MEMORANDUM OPINION

LAUBER, Judge: With respect to petitioner's Federal income tax for 2012, the Internal Revenue Service (IRS or respondent) determined a $52,584 deficiency in tax and additions to tax of $1,670 and $891 under…

2Cases cited17 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
  3. Helvering v. TaylorSupreme Court of the United States · 1935
  4. Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
  5. Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992

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